Extraordinary Reopening of VAT Periods: Special Circumstances and Documentation Requirements

• Landsskatteretten found that Skattestyrelsen did not provide enough evidence to prove that the original decisions were delivered
• Special circumstances were found to justify extraordinary reopening of the case
• The taxpayer should have reacted earlier to the first period of VAT assessment
• The deadline for reopening was missed for the first period, but was met for the remaining periods
• Lack of specific information about the preliminary assessments and subsequent VAT amounts contributed to the taxpayer’s lack of knowledge

Source: info.skat.dk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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